We can conclude that the current financial accounting framework does not allow the disclosure of most of the IC components. This framework is based on financial measures. Some IC components concern processes which cannot be expressed in financial terms. Other IC components can be quantified, but it is not possible to do this in financial terms. Another difference is that the IC concept has an ex ante perspective, where the financial accounting framework is grounded in an expose perspective. Also the boundaries of the frameworks differ: financial accounting limits its descriptive objects to internal elements, whereas IC includes both internal and external elements.